Sent a parcel of plants by coach, chiefly cryptogamic; numbered detailed descriptions and observations of the specimens, including: 'Polypodium lonchitii', 'P. aculeatum', 'P. rheticum', 'P. dryopteris', unidentified 'Lichen', 'Trichia fragiformis', 'Veronica montana', 'Primula elatior', 'Sphaeria mori', 'Carex digitata'. Discovered 'Saxifraga umbrosa' in 1796, communicated habitat to [William] Bingley.

Sending small parcel of plants, numbered descriptions and observations of the specimens, including: 'Lichen hymenis', 'L. gelasinatus', 'L. calvus', 'Sphaeria gregaria', 'L. polyrhiza', 'L. vernalis', 'L. scriptus', 'L. ripicola', 'Peziza bicolor' [Smith has annotated many in pencil and ink].

Has found 'Scandix adorata' in Yorkshire; probable that 'Turritis hirsuata' is taken for 'Cardamine bellidifolia'; glad his 'Saxifraga palmata' proves to be variety of 'S. hypnoides'; 'Lycoperdon stellatum', 'Lycoperdon fornicatum', and 'Lycoperdon recolligens' grow abundantly in his neighbourhood; has found 'Agaricus alneus'. Intends to send [James] Sowerby duplicates of the lichens.

Descriptions of two new species of 'Carex' [Smith has annotated "'C. acuta' JES" in left-hand margin of verso of first folio and "var. of 'ampullacea'? JES or a mule?" at top of recto of first folio]. Has found 'Dianthus barbatus' growing indigenous in Studley Woods. Discussion of 'Carex gracilis', which he took to be 'C. lavigata'. Has found 'Actaea spicata', 'Ribes petraum', 'Lichen saluminus'. Catalogue [extant] of 'Carex' and 'Lichen' species growing locally; offers to send specimens of any and requests specimens of any not listed.

[Letter incomplete: top third of second folio cropped, presumed destroyed]

Sent plants to [James] Sowerby, listed, with details of habitats, including: 'Mentha gentilis', 'Hieracium umbellatum', 'Impatiens noli-tangere', 'Mentha arvensis', 'Poa distans'. Has found but not sending specimens of 'Bromus secalinus', 'Bromus multiflorus', 'Hypericum lubium'; has specimens in herbarium of 'Potentilla aurea', resisted persuasion to call it 'P. verna'. Asks if the fern he encloses is the 'Cyathea incisa' of "English botany" [Smith has annotated "'fragilis'"].

List of local plants and habitats. Informs Smith that [Thomas] Hutton [(fl 1780s-1820s)] of Keswick, [Cumberland] is "a sad ignorant imposter" who does not know the most common plants.

[Letter incomplete: first half appears to be missing]